This document discusses current estate planning techniques and issues. It notes that the estate and gift tax exemption is now $5 million per person and portability has been made permanent. It then reviews various estate planning tools that still work effectively like charitable trusts, QPRTs, family LLCs and annual gifting. The document also discusses non-tax reasons for estate planning like probate avoidance. Finally, it covers topics like SLATs, life insurance trusts, and Ohio's new domestic asset protection trusts.